2012 CAFR - Encina Wastewater Authority

ENCINA WASTEWATER AUTHORITYSUPPLEMENTARY SCHEDULE OF CHANGES IN NET ASSETS RESTRICTED -CAPITAL IMPROVEMENT PROGRAMAS OF AND FOR THE YEARS ENDED JUNE 30, 2012 AND 2011June 30, 2012 June 30, 2011CAPITAL CONTRIBUTIONSMember Assessments $ 7,806,170 $ 5,877,873TOTAL CAPITAL CONTRIBUTIONS 7,806,170 5,877,873CAPITAL EXPENSES (CREDITS)Encina Water Pollution Control Facility(EWPCF) Capital Acquisitions 399,597 519,427Agua Hedionda Pump Station (AHPS) Capital Acquisitions 46,612 46,001Buena Vista Pump Station (BVPS) Capital Acquisitions 48,085 64,835Buena Sanitation District (BSD) Capital Acquisitions 43,003 65,319Carlsbad Water Reclamation Facility (CWRF) Capital Acquisitions 56,595 13,400Raceway Basin Pump Station (RBPS) Capital Acquisitions 41,281 31,353EWPCF Planned Asset Replacement 1,153,111 893,105EWPCF Major Plant Rehabilitation Program 6,437,714 4,113,111South Parcel Development 107,521 18,335Financial Enterprise Software System 59,109 108,841Professional Services 173,127 473,358TOTAL CAPITAL EXPENSES 8,565,755 6,347,085CAPITAL CONTRIBUTIONS OVER (UNDER) CAPITAL EXPENSES (759,585) (469,212)NON-OPERATING INCOMEInvestment Income & Other 16,791 24,740NET ASSETS RESTRICTED FOR CIP, BEGINNING OF FISCAL YEAR 8,366,771 8,811,243NET ASSETS RESTRICTED FOR CIP, END OF FISCAL YEAR $ 7,623,977 $ 8,366,771See accompanying independent auditors’ report and notes to the financial statements.55